Perhitungan dan Pemotongan Zakat Pada Laporan Keuangan Bank Syariah : Tinjauan Aspek Akuntansi, Hukum (Syariah) dan Pendapat Para Ulama

Rahmatullah, . and Pujantoro, . Perhitungan dan Pemotongan Zakat Pada Laporan Keuangan Bank Syariah : Tinjauan Aspek Akuntansi, Hukum (Syariah) dan Pendapat Para Ulama. Jurnal Ilmiah Akuntansi Universitas Pamulang, 1 (2). pp. 146-157. ISSN 2339-0867

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Abstract

Abstract In society moslem, zakat is part of the duty of every moslem capable of and become the of islam pillars. The purpose of by the presence of zakat one of them is to improve the welfare of the people. Components about zakat is recorder in sharia banking ideally sharia banking operate in accordance with the principles of sharia. In a financial filing sharia banking in accordance with PSAK 101 about report sharia banking there are components report source and the fund zakat. The purpose of done this research is to find out treatment calculation zakat sharia banking referring to PSAK 109 and based on more mahzab in islam and Fatwa MUI. For the research conducted by there are some finding that can be raised, among others, namely whether zakat expelled from total assets or total net profit for a certain period. A writer of referring to the examples in cases of Bank Syariah Mandiri, where in Bank Syariah Mandiri has been performing calculations the magnitude of charitable fund amounting to 2,5% of profit before zakat and income tax for the year ending December 31, 2011 and 2010. Advice given write for the in the future to make the goverment and council of national sharia establish the basis of calculations zakat which must be issued by sharia banking considering going on out differences in occurred that will eventually affecting the amount of the cost of the end of zakat which must be issued by sharia banking. Keywords : Zakat, PSAK 101, PSAK 109, Fatwa MUI.

Item Type: Article
Subjects: H Social Sciences > HC Economic History and Conditions
Depositing User: Admin Perpustakaan UNPAM
Date Deposited: 08 Sep 2015 11:56
Last Modified: 10 Sep 2015 02:51
URI: http://eprints.unpam.ac.id/id/eprint/370

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